Using this service you can apply, via the Electronic Register, for a moratorium, deferment or exemption from making payments, established as a temporary remedy for the loss or damages caused by an exceptional circumstance that affects certain sectors of activity in a geographical area.
Individuals and legal entities who may be beneficiaries of the moratorium, deferment or exemption measures set forth in the legal provisions issued for this purpose.
If you are logging in with a Username + Password (permanent Cl@ve), in order to guarantee a higher level of security, you will be sent a code via SMS to the mobile number that you provided at the time of registration. You must enter this code in order to sign the communication in the electronic register.
The moratorium and deferment consist of a deferral of the regulatory payment period of the contributions of individuals affected by exceptional circumstances, but the moratorium is often supplemented with the possibility of claiming back the tax contributions paid which are likely to be subject to the moratorium.
The exemption is the exemption of payment of the contributions of the individuals affected by the aforementioned circumstances of an exceptional nature. Both this measure and the moratorium require rules with the force of law.
The total size of the documents to be attached must not exceed 10 Mb.
Once the process has been completed, you will receive a “proof of receipt” in PDF format.
If you do not receive the confirmation message or you receive an error or transmission failure message, you must submit the documentation at another time or through other means.
To access this service check you have the necessary technical requirements.
|document name||Publication date|
|Form to Request a Moratorium/Deferral/Exemption from Social Security Contribution Payments (PDF, 107 Kb)||14/10/2019|